Essays about: "VAT fraud"

Showing result 6 - 10 of 13 essays containing the words VAT fraud.

1. 6. Missing Trader Fraud in the EU

   University essay from Lunds universitet/Juridiska institutionen

   Author : Oscar Jakobsson; [2013]
   Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

   Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE

3. 7. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

4. 8. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ludvik Ludviksson; [2012]
   Keywords : VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

   Abstract : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. READ MORE

5. 9. Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Muhammad Yasir; [2011]
   Keywords : Supreme Court of Pakistan; European Court of Justice; EU VAT; Pakistan GST Bill 2010; Business and Economics;

   Abstract : ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. READ MORE

6. 10. Principle of Proportionality and the Prevention of Evasion, Avoidance or Abuse

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Bastiaan Arnold Moossdorff; [2011]
   Keywords : Principle of proportionality; abuse of law; taxation; anti-abuse; Commission s coordinated strategy to fight tax fraud; Law and Political Science;

   Abstract : VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. READ MORE